Gulshan Kumar vs Commissioner of Income Tax

Dr. M.K. Sharma, J.—By this petition the assessed seeks a direction to the Income Tax Appellate Tribunal to refer the following questions, stated to be questions of law, to this court for its opinion, relevant to the assessment year 1983-84 :

"(1) Whether, on the facts and in the circumstances of the case and in law the learned Income Tax Appellate Tribunal was correct in coming to the conclusion that the direction of the Commissioner of Income Tax (Appeals) did not amount to enhancement of the assessor''s income ?

(2) Whether, on the facts and in the circumstances of the case, the learned Tribunal was correct in coming to the conclusion that the direction of the Commissioner of Income Tax (Appeals) would not result in a new source of income which was neither returned by the assessed nor considered by the Assessing Officer ?

(3) Whether, on the facts and in the circumstances of the case, the learned Income Tax Appellate Tribunal did not err in not appreciating the contention of the assessed that the direction of the Commissioner of Income Tax (Appeals) would result in an addition under the head ''Income from other sources'' which would be a new head of income not considered by the Assessing Officer ?"

We have carefully considered the submissions of learned counsel for the assessed as also the standing counsel for the Revenue. Counsel for the parties have taken us through the order passed by the Tribunal on appeal, namely, I.T.A. No. 1977/(Del) of 1987. On a perusal of the said order passed by the Tribunal, we find that on appreciation of the records the Tribunal has come to the conclusion that no new source of income was being explored by the Commissioner of Income Tax (Appeals) when he gave a direction to make an enquiry in respect of investment made in the purchases. The Tribunal further came to a finding that the directions of the Commissioner of Income Tax (Appeals) did not amount to enhancement of income much less investigations into a new source of income which was not processed by the Income Tax Officer at all. In our opinion, the said findings of the Tribunal are based on appreciation of evidence and are findings of facts. Therefore, they do not give rise to any question of law.

In the aforesaid view of the matter, we decline to call for any reference on the aforesaid question as proposed by the assessed and we accordingly dismiss this petition.